Kentucky Revised Statutes

Ky. Rev. Stat. § 243.707 (2026)

Repealed, 1966

✓ current as of May 2026

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Catchline at repeal: Legislative intent as to tax allowance for distilled spirits lost by fire. History: Repealed 1966 Ky. Acts ch. 254, sec. 11. -- Created 1942 Ky. Acts ch. 107, secs. 2 and 4.

Notes of Decisions

Cited in 1 case, 1961–1961 · leading case: Brown-Forman Distillers Corp. v. Commonwealth, Dep't of Revenue, 346 S.W.2d 752 (Ky. Ct. App. 1961).

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Brown-Forman Distillers Corp. v. Commonwealth, Dep't of Revenue, 346 S.W.2d 752 (Ky. Ct. App. 1961). · cites it 3× “See KRS 243.707. However, the Department of Revenue required appellant to pay the increase in the tax on all distilled spirits it manufactured in Kentucky after May 17, 1956.”

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